Alps Chemicals Ltd., Ahmedabad V. The ACIT., Circel-1, Ahmedabad

ITA 882/AHD/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 5545 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 29-07-2010
• Assessment Year: 2002-2003
• Appeal Filed On: 10-03-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K M MAHESH
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH AHMEDABAD (BEFORE S/ SHRI BHAVNESH SAINI, JM AND A. N. PAHUJA , AM) ITA NO. 882/AHD/2008 A. Y.: 2002-03 ALPS CHEMICALS PVT. LTD., 612, GIDC PHASE IV, VATVA, AHMEDABAD VS THE A. C. I. T., CIRCLE-1, 3 RD FLOOR, JITENDRA CHAMBERS, NR. NEW RBI LANE, ASHRAM ROAD, AHMEDABAD PA NO. AAACA 9523 B (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI K. M. MAHESH, DR O R D E R PER BHAVNESH SAINI: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE COMMON ORDER OF THE CIT(A)- V, AHMEDABA D DATED 22-05- 2007 FOR ASSESSMENT YEAR 2002-03. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF THE NOTICE. A/D CARD DULY SERVED UPON THE ASSESSEE IS A VAILABLE ON RECORD. 3. THE ASSESSEE HAS RAISED 3 GROUNDS OF APPEAL IN T HE INSTANT APPEAL ON MERITS. THE LEARNED CIT(A) NOTED IN THE IMPUGNED ORDER THAT THE APPEAL OF THE ASSESSEE IS TIME BARRED. REQUEST FOR CONDONATION OF DELAY IN FILING THE APPEAL WAS CONSIDERED AND ULTIMATELY LEA RNED CIT(A) HELD THAT THE DELAY CANNOT BE CONDONED IN THE MATTER. THE APP EAL OF THE ASSESSEE WAS ACCORDINGLY DISMISSED BEING TIME BARRED. THE LE ARNED DR SUBMITTED THAT THOUGH THE ASSESSEE HAS RAISED 3 GROUNDS OF AP PEAL ON MERITS IN THE PRESENT APPEAL, BUT THE FINDING OF THE LEARNED CIT( A) HAS NOT BEEN CHALLENGED WITH REGARD TO DISMISSAL OF THE APPEAL B EING TIME BARED. ITA NO.882/AHD/2008 ALPS CHEMICALS PVT. LTD. VS ACIT, CIR-1, AHMEDABAD 2 THEREFORE, APPEAL OF THE ASSESSEE WOULD NOT BE MAIN TAINABLE AND IS LIABLE TO BE DISMISSED IN LIMINE. 4. ON CONSIDERATION OF THE ABOVE FACTS AND ON PERUS AL OF THE ORDER OF THE LEARNED CIT(A), WE FOUND THAT THE CONTENTION OF THE LEARNED DR IS CORRECT. THE LEARNED CIT(A) DID NOT CONDONE THE DEL AY IN FILING THE APPEAL BY THE ASSESSEE. THE APPEAL OF THE ASSESSEE WAS ACC ORDINGLY DISMISSED. THE ASSESSEE HAS NOT RAISED ANY GROUND OF APPEAL BE FORE THE TRIBUNAL CHALLENGING THE ABOVE FINDING OF THE LEARNED CIT(A) . THEREFORE, IT STANDS ESTABLISHED THAT ASSESSEES APPEAL WAS TIME BARRED BEFORE THE LEARNED CIT(A) WHICH WAS DISMISSED AS SUCH. IN THE ABSENCE OF ANY CHALLENGE TO THE ABOVE FINDINGS OF THE LEARNED CIT(A), THE APPEA L OF THE ASSESSEE WOULD NOT BE MAINTAINABLE ON MERIT AND IS LIABLE TO BE DI SMISSED. CONSIDERING THE ABOVE DISCUSSION, WE DISMISS THE APPEAL OF THE ASSESSEE. 5. AS A RESULT, THE APPEAL OF THE ASSESSEE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON 29-07-2010 SD/- SD/- (A. N. PAHUJA) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 29-07-2010 LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD